PATANJALI YOGPEETH (NYAS),DELHI vs. ADIT(EXEMPTION), NEW DELHI
Appeal is allowed
ITA 2267/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2017AY 2009-10
Bench: Shri I.C. Sudhir & Shri L. P. Sahu
For Appellant: Shri Ajay Vohra, Sr. Adv.; &For Respondent: Shri N. C. Swain, CIT [DR]
Section 11(1)(a)Section 11(5)Section 13Section 142Section 2(15)
trust/
institution carry on commercial activities in the nature of business, trade or commerce.
The legislative intent behind introduction of the aforesaid proviso in the definition of “charitable purpose” in section 2(15) of the Act can be gathered from the Central Board of Direct Taxes
(CBDT) Circular No. 11 dated 19th December, 2008 reported in 221
